DPMN: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DPMN
Largest movements
- Cash +€41,838
up €41,838 (+79.5%), from €52,650 to €94,488
mainly Net result for the year (+€21,623) and Receivables within one year (+€12,800)
- Receivables within one year -€12,800
down €12,800 (-50.2%), from €25,520 to €12,720
of which Trade receivables: -€18,381
- Stocks and contracts +€3,224
new in 2025: €3,224
- Reserves +€21,623
up €21,623 (+37.9%), from €57,123 to €78,746
- Provisions +€10,605
up €10,605 (+34.2%), from €30,988 to €41,593
- Trade debts +€9,470
up €9,470 (+212.7%), from €4,453 to €13,923
- Other debts -€5,199
down €5,199 (-89.3%), from €5,819 to €620
- Accrued charges and deferred income -€2,467
down €2,467 (-64.0%), from €3,853 to €1,386
- Provisions -€20,383
down €20,383 (-65.8%), from €30,988 to €10,605
- Depreciation +€5,962
up €5,962 (+91.7%), from €6,503 to €12,464
- Financial charges +€2,771
up €2,771 (+5553.1%), from €50 to €2,821
- Gross operating margin +€2,327
up €2,327 (+4.1%), from €56,892 to €59,218
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €106,643 | €140,432 | +€33,790 | +31.7% |
| Fixed assets | 21/28 | €26,888 | €27,680 | +€792 | +2.9% |
| Tangible fixed assets | 22/27 | €25,318 | €26,110 | +€792 | +3.1% |
| Plant, machinery and equipment | 23 | €1,057 | - | -€1,057 | |
| Furniture and vehicles | 24 | €24,261 | €26,110 | +€1,849 | +7.6% |
| Financial fixed assets | 28 | €1,570 | €1,570 | = | 0.0% |
| Current assets | 29/58 | €79,755 | €112,752 | +€32,997 | +41.4% |
| Stocks and contracts in progress | 3 | - | €3,224 | +€3,224 | |
| Stocks | 30/36 | - | €3,224 | +€3,224 | |
| Amounts receivable within one year | 40/41 | €25,520 | €12,720 | -€12,800 | -50.2% |
| Trade receivables | 40 | €25,520 | €7,139 | -€18,381 | -72.0% |
| Other amounts receivable | 41 | - | €5,582 | +€5,582 | |
| Cash at bank and in hand | 54/58 | €52,650 | €94,488 | +€41,838 | +79.5% |
| Deferred charges and accrued income | 490/1 | €1,584 | €2,320 | +€736 | +46.4% |
| Total equity and liabilities | 10/49 | €106,643 | €140,432 | +€33,790 | +31.7% |
| Equity | 10/15 | €60,123 | €81,746 | +€21,623 | +36.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €57,123 | €78,746 | +€21,623 | +37.9% |
| Distributable reserves | 133 | €57,123 | €78,746 | +€21,623 | +37.9% |
| Provisions and deferred taxes | 16 | €30,988 | €41,593 | +€10,605 | +34.2% |
| Provisions for liabilities and charges | 160/5 | €30,988 | €41,593 | +€10,605 | +34.2% |
| Other liabilities and charges | 164/5 | €30,988 | €41,593 | +€10,605 | +34.2% |
| Amounts payable | 17/49 | €15,532 | €17,094 | +€1,562 | +10.1% |
| Amounts payable within one year | 42/48 | €11,679 | €15,707 | +€4,029 | +34.5% |
| Trade debts | 44 | €4,453 | €13,923 | +€9,470 | +212.7% |
| Suppliers | 440/4 | €4,453 | €13,923 | +€9,470 | +212.7% |
| Taxes, remuneration and social security | 45 | €1,406 | €1,165 | -€242 | -17.2% |
| Taxes | 450/3 | €1,406 | €1,165 | -€242 | -17.2% |
| Other amounts payable | 47/48 | €5,819 | €620 | -€5,199 | -89.3% |
| Accrued charges and deferred income | 492/3 | €3,853 | €1,386 | -€2,467 | -64.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,503 | €12,464 | +€5,962 | +91.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €30,988 | €10,605 | -€20,383 | -65.8% |
| Other operating charges | 640/8 | €652 | €837 | +€186 | +28.5% |
| Gross operating margin | 9900 | €56,892 | €59,218 | +€2,327 | +4.1% |
| Operating profit (loss) | 9901 | €18,750 | €35,312 | +€16,563 | +88.3% |
| Financial income | 75/76B | €54 | €35 | -€19 | -34.6% |
| Recurring financial income | 75 | €54 | €35 | -€19 | -34.6% |
| Financial charges | 65/66B | €50 | €2,821 | +€2,771 | +5553.1% |
| Recurring financial charges | 65 | €50 | €2,821 | +€2,771 | +5553.1% |
| Profit (loss) for the period before taxes | 9903 | €18,753 | €32,526 | +€13,773 | +73.4% |
| Income taxes | 67/77 | €10,806 | €10,903 | +€97 | +0.9% |
| Profit (loss) for the period | 9904 | €7,947 | €21,623 | +€13,676 | +172.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,947 | €21,623 | +€13,676 | +172.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.